M/S POTHYS,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI
The appeal is allowed
ITA 1360/CHNY/2023[2020-21]Status: DisposedITAT Chennai15 May 2024AY 2020-21
Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No. 1360/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) M/S. Pothys, Vs. The Deputy Commissioner Of No.15, Dr.Nageswara Rao Road, Income Tax, T. Nagar, Central Circle 1(3), Chennai – 600 017. Chennai. [Pan: Aaffp 2437B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N. Arjun Raj, Advocate For Shri Y. Sridhar, Ca ""यथ" क" ओर से /Respondent By : Shri Ar.V. Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 09.05.2024 घोषणा क" तारीख /Date Of Pronouncement : 15.05.2024 आदेश / O R D E R Manu Kumar Giri ()
For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri AR.V. Srinivasan, Addl. CIT
Section 143(3)Section 200Section 206Section 206CSection 234ESection 37Section 91
6. Aggrieved against the order of Ld.CIT(A), the assessee further challenged the order of ld. CIT(A) dated 24.03.2023 before the Tribunal.
7. Before us, the counsel for the assessee relied upon various orders including the co-ordinate bench order dated 02.11.2022 in ITA No.524/Chny/2021 in the case of Prince Holdings Madras (P) Ltd Vs DCIT and argued that
